SAT - Superintendencia de Administración Tributaria.
e-Invoicing in Guatemala
Characteristics of the electronic invoice in Guatemala
Currently in a progressive implementation phase based on the size and sector of companies. Guatemalan tax authority (SAT) has defined the compliance timeline and the taxpayer segments that must comply with the electronic invoicing system (FEL).
Through resolution No. SAT-DSI-838-2019 published on September 2019 all companies that provide individual services must comply with the FEL system.
All those indicated by the SAT must comply. The SAT will consider the invoicing volume, revenue, economic sector, and special tax regime status, and other criterium.
The taxpayer will apply as an electronic invoice issuer in the FEL system and will contract the services of a certifier. The certifiers must register with the SAT to act as a DTE certifier. This authorization must be renewed yearly.
The digital signature is mandatory for electronic invoices as an authenticity mechanism.
The certifier generates an authorization number and associates it to the document before sending it to the SAT.
It is regulated and requires the representation of the CAE and the identification of the certifier.
The SAT will archive all invoices. This does not exempt issuers and recipients from archiving the XML documents for the period established by the tax code. Certifiers are also obligated to archive the XML’s of certified DTEs and their corresponding acknowledgements.